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2003 (12) TMI 116 - CESTAT, CHENNAIExtract: ....... after the administration of the company and he is not supposed to look after day-to-day affairs of the company. We, therefore, set aside penalty imposed on Shri C.P. Chinnasamy, Secretary of the company. Both the appeals filed by the appellant company and its Secretary Shri C.P. Chinnasamy are allowed with consequential relief, if any, as per law.
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